1, VAT
General taxpayers 6%, small-scale taxpayers 3%.
2. Urban construction tax
Based on the value-added tax paid: 7% in towns, 5% in counties and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in urban areas, counties or towns, the tax rate is 1%.
3, education surcharge, local education surcharge
Based on the value-added tax paid: 3% for education and 2% for local education.
4. Personal income tax
"Income from wages and salaries"? The balance of monthly income after deducting expenses of 3500 yuan is taxable income.
Extended data:
Article 1 of State Taxation Administration of The People's Republic of China's Notice on Strengthening the Work of Collecting Individual Income Tax from Investors in Law Firms and Other Intermediaries (Guo Shui Fa [2002]123) stipulates: "No region may implement the industry-wide approved taxation method for law firms. In accordance with the spirit of the tax administration law and documents, individual income tax is levied on law firms with audit conditions. "
The annual business income of wholly-owned and partnership law firms funded by lawyers shall be stopped from collecting enterprise income tax as of June 5438+ 10/. Personal business income as a funded lawyer will be subject to personal income tax according to the taxable items of "income from production and operation of individual industrial and commercial households" in accordance with relevant regulations. When calculating the operating income, the wages and salaries of the funded lawyers shall not be deducted.
A partnership law firm shall, based on the total annual operating income, calculate the income to be distributed according to the proportion of each partner's capital contribution or the proportion agreed in advance, so as to collect personal income tax.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Notice on Strengthening the Collection of Individual Income Tax Audit for Investors in Law Firms and Other Intermediaries